JUDGMENT

Dr.D.P. CHOUDHURY, J. - Challenge has been made to the illegal action of the opposite parties provisionally attaching the bank accounts and fixed deposits of the petitioner under Section 281B of the Income Tax Act, 1961 (hereinafter called “The Act”).

FACTS

2. The unshorn details of the case of the petitioner is that petitioner is the sole proprietor of his Firm operating in the name of M/s. National Enterprises having its head office at Barbil, in the district of Keonjhar. Petitioner has been carrying on business of mining of iron and manganese ore since more than thirty five years since 1980. It is stated that petitioner has been regularly filing returns of income with the Income Tax Department (hereinafter called “IT Department”) having Permanent Account Number. He has been filing the return for six years right from 2009-2010 till 2014-2015. Petitioner asserted that he has been maintaining the proper cash books, ledgers, purchase and sales registers. For maintaining bank accounts petitioner has private banks such as HDFC Bank, ICICI Bank and Axis Bank. It is alleg